Double Irish with a Dutch sandwich is a tax evasion technique that is usually used by large corporation. In order to evade or minimize their taxes the conglomerates tend to use a combination of Irish and Dutch subsidiary companies to move profits to low or no tax jurisdictions. The profit move first to one Irish company, then to a Dutch company, and finally to a second Irish company headquartered in a ‘tax haven’.
DOUBLE IRISH WITH A DUTCH SANDWICH
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